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Additionally, under the Republican plan, unused health insurance credits can be contributed to an HSA. The idea that we could have “tax credits that can be deposited into a tax-advantaged account has never happened before in American tax history,” said Kevin Robertson with HSA Bank. Whatever final shape the health care reform package takes, he said, “the political winds are behind HSAs.”

Source: HSAs over 401(k)s for Retirement Readiness?